This interdisciplinary Edited Collectionexplores a crucial but little-studied issue with growing importancetoday: what is the value of harm suffered by victims, whether of terrorism, crime or natural disasters. In law, politics, economics and public opinion, answers differ widely, and unequal treatment is the norm.Across the globe, victims evoke a range of feelings, from compassion verging on celebrations of heroism, to denial, anger, indifference and even repulsion. Those reactions translate into wide variations in legal and economic responses to their harm.The Issuebrings together experts in law, economics, criminology, history and philosophy to compare perspectives from the United States and France. It is the outcome of a symposium held at the Maison française/French House of Columbia University in New York on 10 September 2019.This symposium was sponsored by theMatrice Memory Program,headed by Denis Peschanski1and its component “Programme 13-Novembre” headed by D.P. and Francis Eustache2. Matriceis a technological platform funded by the French State in order to study the relationship between individual and collective memory through the comparative study of testimonies-at different scales-of WWII and 9/11. 13-Novembreisa transdisciplinary research program that will run for 12 years: its objective is to study the construction and evolution of memory after the terrorist attacks of 13 November 2015 in Paris.A peer-review process was conducted for each contribution which led to a number of changes. These changes are summarised in the following lines.